BARR ARCHITECTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BARR ARCHITECTS
Largest movements
- Receivables within one year +€18,131
up €18,131 (+84.3%), from €21,505 to €39,636
of which Trade receivables: +€15,481
- Cash +€7,124
up €7,124 (+21.6%), from €32,930 to €40,054
mainly Net result for the year (+€23,720) and Trade debts (+€3,702)
- Deferred charges and accrued income +€4,629
new in 2025: €4,629
- Tangible fixed assets +€2,048
up €2,048 (+308%), from €664 to €2,712
- Profit (loss) carried forward +€23,720
up €23,720 (+55.2%), from €42,940 to €66,659
- Trade debts +€3,702
up €3,702 (+464%), from €797 to €4,500
- Tax, wage and social debts +€2,376
up €2,376 (+27.1%), from €8,776 to €11,151
- Other debts +€1,470
up €1,470 (+79.4%), from €1,851 to €3,321
- Gross operating margin +€15,330
up €15,330 (+95.3%), from €16,092 to €31,423
- Taxes +€3,159
up €3,159 (+97.2%), from €3,250 to €6,408
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,764 | €87,031 | +€31,267 | +56.1% |
| Fixed assets | 21/28 | €1,329 | €2,712 | +€1,383 | +104% |
| Intangible fixed assets | 21 | €665 | - | -€665 | |
| Tangible fixed assets | 22/27 | €664 | €2,712 | +€2,048 | +308% |
| Furniture and vehicles | 24 | €664 | €2,712 | +€2,048 | +308% |
| Current assets | 29/58 | €54,435 | €84,320 | +€29,884 | +54.9% |
| Amounts receivable within one year | 40/41 | €21,505 | €39,636 | +€18,131 | +84.3% |
| Trade receivables | 40 | €11,505 | €26,986 | +€15,481 | +135% |
| Other amounts receivable | 41 | €10,000 | €12,650 | +€2,650 | +26.5% |
| Cash at bank and in hand | 54/58 | €32,930 | €40,054 | +€7,124 | +21.6% |
| Deferred charges and accrued income | 490/1 | - | €4,629 | +€4,629 | |
| Total equity and liabilities | 10/49 | €55,764 | €87,031 | +€31,267 | +56.1% |
| Equity | 10/15 | €44,340 | €68,059 | +€23,720 | +53.5% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,940 | €66,659 | +€23,720 | +55.2% |
| Amounts payable | 17/49 | €11,424 | €18,972 | +€7,547 | +66.1% |
| Amounts payable within one year | 42/48 | €11,424 | €18,972 | +€7,547 | +66.1% |
| Trade debts | 44 | €797 | €4,500 | +€3,702 | +464% |
| Suppliers | 440/4 | €797 | €4,500 | +€3,702 | +464% |
| Taxes, remuneration and social security | 45 | €8,776 | €11,151 | +€2,376 | +27.1% |
| Taxes | 450/3 | €8,776 | €11,151 | +€2,376 | +27.1% |
| Other amounts payable | 47/48 | €1,851 | €3,321 | +€1,470 | +79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,234 | €1,162 | -€72 | -5.8% |
| Gross operating margin | 9900 | €16,092 | €31,423 | +€15,330 | +95.3% |
| Operating profit (loss) | 9901 | €14,858 | €30,260 | +€15,402 | +104% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €76 | €133 | +€56 | +73.9% |
| Recurring financial charges | 65 | €76 | €133 | +€56 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €14,782 | €30,128 | +€15,346 | +104% |
| Income taxes | 67/77 | €3,250 | €6,408 | +€3,159 | +97.2% |
| Profit (loss) for the period | 9904 | €11,532 | €23,720 | +€12,187 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €11,532 | €23,720 | +€12,187 | +106% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.